Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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Insider trading liability under the 2015 PIT Regulations arises where a person possesses unpublished price sensitive information and trades in the company's shares, subject to a rebuttable presumption that the trade was motivated by that information. The listed defences are illustrative rather than exhaustive, but any additional defence must be comparable in nature. The intended use of sale proceeds and absence of profit do not negate liability. Disgorgement may equal wrongful gain or loss averted through the contravention. Breach of the prescribed insider-trading code of conduct may also attract penalty, while penalties may be reduced to the statutory minimum where circumstances justify it.
Insider trading liability under the 2015 PIT Regulations arises where a person possesses unpublished price sensitive information and trades in the company's shares, subject to a rebuttable presumption that the trade was motivated by that information. The listed defences are illustrative rather than exhaustive, but any additional defence must be comparable in nature. The intended use of sale proceeds and absence of profit do not negate liability. Disgorgement may equal wrongful gain or loss averted through the contravention. Breach of the prescribed insider-trading code of conduct may also attract penalty, while penalties may be reduced to the statutory minimum where circumstances justify it.
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